Legal Opinion
Heisey v. Elizabethtown Area School District
Commonwealth Court of Pennsylvania
Decided June 3, 1982No. Appeal, No. 107 C.D. 1981PublishedCited by 4 opinions
1Opinion of the Court
Opinion by
Judge Craig,
The appellants seek review of an order of the Court of Common Pleas of Lancaster County upholding a tax imposed by the Elizabethtown Area School District on the privileges of obtaining a building permit and engaging in building construction.1
*30 The manufacturing exemption
The appellants argue first that the tax concerned here is invalid because the activity taxed, the building of homes, is a manufacturing process exempted under Section 2(4) of The Local Tax Enabling Act (Act), Act of December 31, 1965, P.L. 1257, as amended, 53 P.S. §6902(4), which provides that local…
2Cases cited11 opinions
- Wm. Penn Parking Garage, Inc. v. City of PittsburghSupreme Court of Pennsylvania · 1975
- Surrick v. ZHB OF U. PROVIDENCE TP.Supreme Court of Pennsylvania · 1977
- Commonwealth v. Deitch Co.Supreme Court of Pennsylvania · 1972
- Fischer v. PittsburghSupreme Court of Pennsylvania · 1955
- Golden Triangle Broadcasting, Inc. v. City of PittsburghSupreme Court of Pennsylvania · 1979
6 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Mid-United Contractors, Inc. v. Providence Lloyds Insurance Co.Court of Appeals of Texas · 1988
- Card v. Commonwealth, Pennsylvania School Employes' Retirement BoardCommonwealth Court of Pennsylvania · 1984
- Heisey v. Elizabethtown Area School DistrictSupreme Court of Pennsylvania · 1983
- Neshaminy School District v. Holland Enterprises, Inc., Pennsylvania Court of Common Pleas, Bucks County1984